Field help:
Are you a professional driver and would like to claim flat-rate allowances for overnight stays in your car?
If you are a professional driver and sleep in the vehicle during multi-day trips, you can claim a flat rate of 9 euros per calendar day instead of the actual overnight costs.
This allowance has been in effect since 01.01.2024.
Requirements
- You actually sleep in the lorry or company vehicle.
- A meal allowance must also be possible for the day.
No entitlement for day trips
The allowance does not apply to one-day trips without overnight stay, even if you are on the road for more than 8 hours.
Consistent regulation for the whole year
You must decide for the whole year: either the flat rate or actual hotel costs. Switching within the year is not allowed.
Unclear legal situation for arrival and departure days
It is currently unclear whether the allowance also applies on arrival and departure days if you do not sleep in the vehicle.
- A tax court has rejected this.
- The case is currently being reviewed by the Federal Fiscal Court (Ref. VI R 6/25).
Tip: If in doubt, it is best to consult a tax advisor.
